Informe Jurídico sobre la Resolución del Tribunal Fiscal No. 02398-11-2021
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2022-08-15
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Pontificia Universidad Católica del Perú
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La presente entrega tiene como finalidad analizar la posición del Tribunal Fiscal
respecto al tratamiento tributario correspondiente a los contratos de asociación en
participación vigentes al año 2022, específicamente a la calificación para fines del
Impuesto a la Renta de la participación recibida por el asociado.
Como es de conocimiento, el tratamiento tributario aplicable a los contratos de
asociación en participación ha sido un tema que ha suscitado discusiones
interminables en la doctrina y en los tribunales, por lo que consideramos este un
espacio propicio para analizar las posiciones planteadas y determinar cuál es la que
más se adecúa a la naturaleza de este contrato.
Para dichos fines, se ha recurrido al marco normativo contenido en la Ley General de
Sociedades y a la evolución normativa en materia tributaria que atravesó este tipo de
contrato asociativo. Así, haciendo empleo del método de interpretación histórica se ha
concluido que el asociante es el único sujeto que califica como contribuyente del
Impuesto a la Renta con motivo del contrato de asociación en participación.
The purpose of this article is to analyze the position of the Tax Court regarding the tax treatment of silent partnership agreements in force as of the year 2022, specifically the qualification for income tax purposes of the participation received by the silent partner. As is well known, the tax treatment applicable to silent partnership agreements has been an issue that has raised endless discussions in the doctrine and in the courts, so we consider this a propitious space to analyze the positions raised and determine which is the one that best suits the nature of this agreement. For such purposes, we have resorted to the normative framework contained in the General Corporations Law and to the normative evolution in tax matters that this type of associative contract has undergone. Thus, using the historical interpretation method, it has been concluded that the associating party is the only party that qualifies as a taxpayer of income tax under the silent partnership agreement, who will deliver the participation to the associate without any possibility of deducting it as an expense.
The purpose of this article is to analyze the position of the Tax Court regarding the tax treatment of silent partnership agreements in force as of the year 2022, specifically the qualification for income tax purposes of the participation received by the silent partner. As is well known, the tax treatment applicable to silent partnership agreements has been an issue that has raised endless discussions in the doctrine and in the courts, so we consider this a propitious space to analyze the positions raised and determine which is the one that best suits the nature of this agreement. For such purposes, we have resorted to the normative framework contained in the General Corporations Law and to the normative evolution in tax matters that this type of associative contract has undergone. Thus, using the historical interpretation method, it has been concluded that the associating party is the only party that qualifies as a taxpayer of income tax under the silent partnership agreement, who will deliver the participation to the associate without any possibility of deducting it as an expense.
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Palabras clave
Derecho tributario--Jurisprudencia--Perú, Impuesto a la renta--Perú, Contratos comerciales--Legislación--Perú, Sociedades comerciales--Perú